TAX DATA BASE AUSTRALIAN TAX INDEX 9X
Australian Tax Legislation
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Australian Taxation Office Determinations and Rulings
Recent Determinations and Rulings
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1996-97 Commonwealth Budget
The new Income Tax Assessment Act
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Starting points
A Chronology of Australian taxation
Background to Australian tax
Main federal taxes of Australia
A way to answer an income tax question
Current events
Federal Budget 1995/96 in summary
The AAT throws a spanner in the works
The Commissioner changes his spots!
The exciting world of trust losses
The meddling Commissioner and section 160ZM
A taxpayer win on goodwill
The amusing Case 17/96: the continuing deductibility of business outgoings
The interesting case of Mansfield v. FCT and "personal" expenses
Does Australia have a general reimbursement principle?
Federal Budget 1996/97 in summary
More on goodwill
Articles
Capital gains tax and trusts: "Dead flies make bad perfume"
Liquidations: Non-resident companies
Tax topics
Tax rates
What is income?
Why is the carrying on of a business important?
Compensation payments
Composite payments on the income side
Capital gains tax
Deductions
Limits on deductibility
Composite payments on the deduction side
Specific deductions
Depreciation
Trading stock
Tax accounting generally
Rebates
Fringe Benefits Tax
International Tax
